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2016 (4) TMI 197 - AT - Service TaxRejection of refund claim - under Notification No. 41/2007-ST dated 6.10.2007 - Goods exported under claim of drawback under Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 - Appellant contended that drawback did not include the service tax paid on the impugned input services - Held that:- there is no doubt that the impugned services were input services. If the contention of the appellant that these services were not included in fixing the all industry rates of drawback was true then there was no need to incorporate the said proviso in Notification No.41/2007-ST as the said proviso would in that case be redundant. There is natural presumption that legislature would not incorporate redundant provisions in law. Further if the said proviso did not affect the eligibility of the exporters for refund under Notification No.41/2007-ST then there was no need for the Govt. to delete the said proviso vide Notification No.33/2008-ST dated 7.12.2008.There is nothing in Notification No.33/2008-ST dated 7.12.2008 which expressly or impliedly gave it retrospective effect. It is thus clear that when the goods were exported under claim of drawback, the impugned refund claims would not be admissible by virtue of proviso (e) to Notification No.41/2007-ST also held by CESTAT in the case of Rajasthan Textile Mills vs. C.C.E., Jaipur - [2014 (8) TMI 853 - CESTAT NEW DELHI]. Rejection of refund claim - CHA services - Benefit was denied as the description of goods was not mentioned in the invoice issued by CHA - Held that:- the grounds namely services not covered under port service, non-submission of proof of payment of service tax under GTA service and debit note not being prescribed document for this purpose have been analysed in appellant's own case and decided in its favour reported in [2016 (2) TMI 259 - CESTAT NEW DELHI]. Regarding CHA services bills of lading and container numbers are clearly mentioned therein and thus it would be quite possible to link as to which goods the CHA bills related to. Therefore this ground for denial of refund in respect of CHA services is not sustainable. - Decided partly in favour of appellant
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